Facts of the Case

M/s. Lotus Orange filed this sales tax revision petition against an order dated 07.07.2018 passed by the Odisha Sales Tax Tribunal in S.A. No. 47(C) of 2008-09, concerning concessional interstate sales claimed under Form 'C' declarations. This is a pre-GST Central Sales Tax dispute with no connection to current GST law. Of five Form 'C' declarations submitted by the petitioner, the first appellate authority had disallowed four for a transaction value of Rs. 40,58,423/-, while the Tribunal remitted the matter regarding one declaration (Sl. No. MAH/01/6646736, for Rs. 1,83,864/-) for verification of genuineness.

Issues Involved

  1. Whether the Odisha Sales Tax Tribunal committed any error in remitting only one of the five disputed Form 'C' declarations for verification, while not disturbing the disallowance of the other four.

Petitioner's Arguments

  • The Tribunal ought to have considered all five Form 'C' declarations, not just the one it remitted for verification; failure to do so was an error apparent on the face of the record.

Respondent's Arguments

  • The first appellate authority had already considered the Form 'C' declarations produced during the appeal, verifying them against the books of accounts, and categorically found that the petitioner failed to produce declarations for the disallowed transaction value; the Tribunal's remand of the one remaining declaration was appropriate and complete.

Court Order / Findings

  • The Court found that the Tribunal, after due adjudication, had correctly identified that only one original declaration was produced at the hearing stage warranting remand for verification, and had appropriately remitted that portion.
  • No error was found in the Tribunal's order, and the revision was held to merit no consideration.
  • The revision petition was dismissed.

Important Clarification

This decision concerns interstate sale concessions under the pre-GST Central Sales Tax framework and Form 'C' declaration procedure — it has no bearing on GST law, input tax credit, or any current tax compliance question.

Sections Involved

  • Central Sales Tax Act, 1956 — Form 'C' declarations for concessional interstate sales

Decision – In Favour of

Decided against the petitioner — the revision petition was dismissed and the Tribunal's order was upheld.

Case Details

  • Court: High Court of Orissa at Cuttack
  • Case Number: STREV No. 84 of 2018
  • Coram: Dr Justice B.R. Sarangi and Justice M.S. Raman
  • Date of Order: 26.04.2023

Link to Download the Order

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